The State-owned Capital Of Financial Management Study

Based on the exposition of the basic theories of state-owned capital and its financial management, this dissertation discusses the directionality for the input of state-owned capital by closely combining the relative theories and the current experiences in China's strategic adjustment of state-owned economy. It systematically summarizes the main operating forms and their characteristics of state-owned capital, and investigates the market environment for the mechanism for the entrance and withdrawal of state-owned capital and the basic train of thought on the exit mechanism of state-owned stocks as well. Several questions on the capital gains, allocation and its arrangement of China's state-owned capital have been completely analyzed and expounded. Focusing on the topic how to enhance the management of state-owned capital, this paper makes further studies of the basic management of state-owned capital from the aspects of equity differentiation, appraisal of the fixed assets and the circulating funds, evaluation of assets, reporting system of state-owned assets, and supporting accounting policies of state-owned capital management, etc.From the angle of financial management, this paper makes an instructive exploration to the enhancement of the regulation of state-owned capital both from the micro and macro levels for the purpose of the unification of the inflation proof and appreciation of state-owned capital as well as the target of macro-economic adjustment and control. The author briefly reviews the evolution of the financial management system of China's state-owned capital, and conceives the idea of the building a new system. Finally, The author expounds in detail the state-owned capital finance and its supevisory restrictive and incentive system by taking the financing affairs related to investment contributors, operators and specialty as its core, and makes a discussion on the appraisal of the performance of state-owned capital.